See Have...
3d pers sing pres of Have...
Has been, whether the expression 'has been' occurring in a provision of a statute denotes transaction prior to the enactment of the statute in question or a transaction after the coming into force of the statute will depend upon the intention of the legislature to be gathered from the provision in which the said expression occurs or from the other provisions of the statute, Secretary Regional Trans-port Authority v. D.P. Sharma, AIR 1989 SC 509: (1989) Supp 1 SCC 407. [Karnataka Contract Carri-ages (Acquisition) Act, 1976, s. 3(g)]...
Has been previously issued, The words 'has been previously made' do not merely connote the issuing of a notification before the Bihar Town Planning & Improvement Trust Act, 1951 was passed but include all notifications made prior or anterior to the first publication of a notice of an improvement scheme under s. 46 of the Land Acquisition Act, 1894, Patna Improvement Trust v. Lakshmi Devi, AIR 1963 SC 1077 (1080): (1963) Supp 2 SCR 812. [Bihar Town Planning and Improve-ment Trust Act, 1951 (35 of 1951), Sch. Cl. 2(1)]...
Has been registered and possesses a registration certificate, The words 'has been registered and possesses a registration certificate' used in sub-s. (1) of s. 7 of the Punjab General Sales Tax Act, 1948 have to be construed in accord with the general tenor of the section as a whole, and in a manner which would avoid oppressive, unreasonable and anomalous results. Assessing Authority v.. Patiala Biscuits Manufacturers (P) Ltd., now Dalmia Biscuits (P) Ltd., AIR 1977 SC 1339: (1977) 2 SCC 389: (1977) 3 SCR 85...
Has reason to believe, the expression 'reason to believe' in s. 34 does not mean purely subjective satisfaction on the part of the Income Tax Officer. The belief must be held in good faith: it cannot be merely a pretence. It is open to the Court to examine whether the reasons for the belief have a rational connection or a relevant bearing to the formation of the belief and are not extraneous or irrelevant to the purpose of the section, M.P. Industries Ltd. v. ITO, (1970) 2 SCC 32 (37): AIR 1970 SC 1011. (Indian Income-tax Act, 1922, s. 34)...
Has sublet, when s. 13(2)(ii)(a) of the East Punjab Urban Rent Restriction Act, 1949 speaks of a tenant who 'has sublet', it refers to a tenant who has entered into a transaction of subletting. And the transaction of subletting is referable to a single point of time. It is the moment when the act effecting the subletting is completed, Gurcharan Singh v. V.K. Kaushal, AIR 1980 SC 1866: (1980) 4 SCC 244: (1981) 1 SCR 490.The words taken within their sweep any sub-letting which was made in the past and has continued up to the present time. It does not matter that the sub-letting was either before or after the Act came into force. All such sub-lettings are within the purview of clause (e) of the s. 13(1), Gappulal v. Thakurji Shriji, AIR 1969 SC 1291 (1294): (1969) 1 SCC 782. [Rajasthan Premises (Control of Rent and Eviction) Act (17 of 1950), s. 13(1) (e)]...
To hold in possession or control to own as he has a farm...
Have interest, directly or indirectly in the business of the other, the assessees and the person alleged to be a related person must have interest, direct or indirect, in the business of each other. Each of them must have a direct or indirect interest in the business of the other. The equality and degree of interest which each has in the business of the other may be different; the interest of one in the business of the other may be direct, while the interest of the latter in the business of the former may be indirect. That would not make any difference, so long as each has got some interest, direct or indirect, inthe business of the other, Union of India v. Atic Industries Ltd., AIR 1984 SC 1495: (1984) 3 SCC 575: (1984) 3 SCR 930....
Have not been able to live together, seems to indicate the concept of brokern down marriage and it would not be possible to reconcile themselves, Sureshta Devi v. Om Prakash, AIR 1992 SC 1904 (1907): (1992) 2 SCC 25. [Hindu Marriage Act, (25 of 1955), s. 13B]...